Purpose – This study aims to assess the effect of the COVID 19 on small and medium-sized family firms’ risk-taking in Iraq. Design/methodology/approach – Data was collected by distributing the questioners. The statistical population consists of 600 employers and small and medium-sized family and non-family firm managers. Hypothesis analysis was carried out after evaluating the questionnaire’s validity and reliability using the structural equation method. Findings – The results indicate that COVID 19 influences small and medium-size family and non-family firms’ risk-taking. Originality/value – Since no study carried out so far on the effect of COVID 19 on risk-taking of family and non-family Iraqi small- and medium-enterprise firms and since the political-economic condition of Iraq has been affected recently due to the presence of ISIS, its effects, as well as the civil war that taken place before COVID 19, assessing such a topic can contribute to the development of science and knowledge in this field.

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